|
gptkbp:instanceOf
|
gptkb:law
|
|
gptkbp:administeredBy
|
gptkb:Internal_Revenue_Service
|
|
gptkbp:amendedBy
|
gptkb:American_Taxpayer_Relief_Act_of_2012
gptkb:Affordable_Care_Act
gptkb:Tax_Cuts_and_Jobs_Act_of_2017
gptkb:Taxpayer_Relief_Act_of_1997
gptkb:Economic_Recovery_Tax_Act_of_1981
gptkb:Tax_Reform_Act_of_1986
gptkb:Jobs_and_Growth_Tax_Relief_Reconciliation_Act_of_2003
|
|
gptkbp:appliesTo
|
corporations
individuals
partnerships
estates
trusts
|
|
gptkbp:basisFor
|
federal budget revenue
federal tax collection
|
|
gptkbp:codifiedIn
|
1939
|
|
gptkbp:country
|
gptkb:United_States
|
|
gptkbp:covers
|
gptkb:tax_law
estate tax
excise tax
gift tax
payroll tax
|
|
gptkbp:currentCode
|
gptkb:Internal_Revenue_Code_of_1986
|
|
gptkbp:enactedBy
|
gptkb:United_States_Congress
|
|
gptkbp:enforcedBy
|
gptkb:Internal_Revenue_Service
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
U.S. federal tax law
|
|
gptkbp:includes
|
gptkb:law
gptkb:Treasury_Regulations
gptkb:Internal_Revenue_Code
administrative guidance
|
|
gptkbp:influenced
|
gptkb:tax_law
state tax law
|
|
gptkbp:interpretedBy
|
federal courts
|
|
gptkbp:providesFor
|
tax refunds
tax credits
tax exemptions
tax deductions
tax penalties
|
|
gptkbp:regulates
|
federal taxation
|
|
gptkbp:requires
|
tax returns
tax payments
|
|
gptkbp:subject
|
judicial review
public policy debate
lobbying
amendment by Congress
Supreme Court interpretation
administrative interpretation
|
|
gptkbp:bfsParent
|
gptkb:IRS_Form_1099-B
gptkb:Schedule_K-1_(Beneficiary's_Share_of_Income,_Deductions,_Credits,_etc.)
gptkb:Schedule_K-1_(Form_1041)
|
|
gptkbp:bfsLayer
|
6
|